PAYE12072 - Coding: coding deductions and expenses: work item 138 - u/p - insufficient income - individual deceased - SA (Action Guide)
Work item 138 will be generated when underpayment sent by Self Assessment and there is insufficient income and the deceased indicator is set.
To deal the work items follow steps 1 - 8 below. This guide is presented as follows
For details of how to use any of the PAYE Service functions, access the system help.
Initial action in all cases
| 1. |
Review |
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- The individual’s record on the PAYE Service
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- Indicators set on the record
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Update the record
| 2. |
Remove the underpayment from PAYE Service in the accounting area |
| 3. |
Make any dormant SA record live |
| 4. |
Use the SA function CREATE SUNDRY CHARGE to enter the underpayment as an SA charge on the individual’s SA record |
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- When an SA balancing payment is transferred back from the PAYE Service the relevant due date for interest is to be given as the later of
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- 31 January following the end of the year for which the payment is due
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- 6 weeks following reinstatement to SA
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| 5. |
Issue a letter advising the personal representatives the reason why the underpayment cannot be collected through the code |
| 6. |
Update Contact History |
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Close the work item
| 7. |
Complete the work item notes |
| 8. |
Close the work item |
